2025 (1) TMI 1387

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..... he Order-in-Original? - it was held by CESTAT that 'The product imported is a Smart Watch which is classifiable under 8517 6290. The appellant has wrongly classified it under 9102 1900. Thus the benefit under exemption Notification No. 152/2009-Cus. was not available to products of 8517 tariff entry hence it is held that same has wrongly been claimed.' HELD THAT:- The appeal is admitted f .....

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